The Government of Maharashtra, on November 5, 2026, notified the Maharashtra Wage Rules, 2026 under Section 67 of the Code on Wages, 2019. The Rules extend to the entire State of Maharashtra and supersede the Maharashtra Minimum Wages Rules, 1963 and Maharashtra Payment of Wages Rules, 1963.
The Rules prescribe an eight-hour normal working day for employees paid on a daily basis and a maximum of 48 working hours per week for other wage periods. They provide for weekly rest days, overtime payment, revision of variable dearness allowance twice a year (before April 1 and October 1), and a 50% ceiling on wage deductions, with excess deductions carried forward. Employers are required to maintain an Employee Register (Form I), Register of Wages, Overtime, Fines and Deductions (Form IV), and Attendance Register-cum-Muster Roll (Form IX), electronically or physically, and preserve these records for five years. Wage slips in Form V must be issued electronically or otherwise on or before payment of wages. The Rules also prescribe procedures for wage claims, appeals, recovery of advances, payment of bonus through contractors and electronic filing of annual returns.
The Rules come into force from November 5, 2026, being the date of publication in the Official Gazette. Employers operating in Maharashtra should review their wage administration, working-hour arrangements, deduction procedures, statutory registers, wage-slip formats and annual return processes to ensure compliance with the newly notified requirements.
[Notification No. COW-0126/C.R.09/Lab7]
